(B) The gross calorific value of fat is $9.45 \text{ kcal/g}$.Physiologically,the energy value of fat is $9.0 \text{ kcal/g}$.Since $9.45 \text{ kcal/

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(B) The gross calorific value of fat is $9.45 \text{ kcal/g}$.Physiologically,the energy value of fat is $9.0 \text{ kcal/g}$.Since $9.45 \text{ kcal/g}$ is the standard value provided in the $NCERT$ textbook for the gross calorific value of fats,option $B$ is the correct answer.